Course Details

FRS 102 is a relatively straightforward standard but there are a number of difficult issues when implementing the standard in practice. The course should help those accountants preparing financial statements under FRS 102 to better understand those issues particularly as practical examples are provided in the session.


The key topics that are covered in the session include the following:

  • Basis of preparation and statement of compliance, key judgements, and sources of estimation uncertainty
  • The Primary Statements
  • Investment property and Directors Loans
  • Business combinations
  • The use of exceptional items and employee benefits

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CPD Course Speaker

Consultant

Robert Kirk

Robert qualified in first place in 1975 as an Irish Chartered Accountant after graduating in Economics from Queens University. He trained in practice with Price Waterhouse and later worked in industry with a subsidiary of Shell (UK). His teaching career started with Business and Accounting Training (now Griffith College) in Dublin where he taught mainly on the professional examination courses for ICAI, CPA, CIMA and ACCA in Belfast and Dublin.

Robert specialises in the teaching of and research into the development of accounting standards in the United Kingdom. He has published 18 books and numerous articles in both academic and professional journals. His latest publication (co authored with Stephen McNamee) is the second edition of ‘A practical guide to UK and Irish Gaap’ (May 2020) (552pp) published by Chartered Accountants Ireland.